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The Research Credit Integrity Alliance is published by Swanson Reed, a fixed-fee R&D tax adviser with a commercial interest in how advisers are paid, as set out on our conflicts of interest page. The site covers one question: how advisers are paid for federal R&D tax credit claims under Section 41, and what that pay structure does to the claim. Choose the path below that fits you best. Each one leads to the pages most useful for that reader, whether you are working on legislation, researching or reporting on the fee debate, or a business or adviser deciding how a claim should be prepared and paid for.